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[227 U.S. 108, 109] Messrs. J. D. Rouse, William Grant, and William B. Grant for plaintiffs in error.
Mr. R. G. Pleasant, Attorney General of Louisiana, and Messrs. William W. Westerfield and Edward Rightor for defendant in error.
Memorandum opinion, by direction of the court, by Mr. Chief Justice White:
DeBary & Company seek the reversal of a judgment for the amount of a license tax (act No. 176 of 1908, Session Acts of that year, p. 236) for engaging 'in the business of disposing of alcoholic liquors in less quantities than 5 gallons.' It was conceded below that the business for which the license was exacted consisted only in the sale in the original packages of foreign wine or liquor, some of which was imported through the port of New York and some through the port of New Orleans, a portion of that which was brought into the port of New York having been stored and subsequently shipped to New Orleans. The court below held, first, that imposing the license was an exertion by the state not only of its revenue powers, but of its police authority, brought into play for the purpose of regulating the sale of liquor. In consequence of the provisions of the act of Congress known as the Wilson act (26 Stat. at L. 313, chap. 728, U. S. Comp. Stat. 1901, p. 3177), and the decisions of this court interpreting and applying the same, it was therefore held that the sale of imported liquor in the original packages was subject to state regulation and hence the license was valid; second, that even if the Wilson act did not concern liquor imported from a foreign country, nevertheless the license was valid be- [227 U.S. 108, 110] cause some of the liquor sold had been shipped to Louisiana from the state of New York after its importation from a foreign country.
Without considering the second proposition, we think the construction given to the Wilson act, upon which the first proposition rests, was so obviously the result of the text of that act as interpreted by the decisions of this court as to leave no room for controversy. Pabst Brewing Co. v. Crenshaw,
Affirmed.
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Citation: 227 U.S. 108
No. 696
Decided: January 27, 1913
Court: United States Supreme Court
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